Minimising stamp duty, like any tax, is a reasonable aim for any property developer. Understanding the best way to do that is easier said than done. This session looks at a series of case studies and the various stamp duty implications. It covers:

Duty treatment of nominations under options

Put and call options: stamp duty implications

Novation of an agreement for lease – current stamp duty status

Aggregation and stamp duty liability

Reducing stamp duty liability – undertaking a development without purchasing a site

Minimising stamp duty liability when purchasing a site

Why is intention important in stamp duty liability?

Partitioning land – stamp duty implications

Case study – When is a transfer of an option to purchase land taken to have occurred?

HC’s decision in Commissioner of State Revenue v Lend Lease Development Pty Ltd

Who should attend

This webinar is suitable for lawyers and accountants advising on stamp duty – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

Simon Tisher, Barrister, Victorian Bar, Melbourne

Simon Tisher is well known and respected as a barrister and within the tax profession.

Simon has gained high level experience at the Bar. Most of his experience pertains to tax matters (federal and state) and matters related to taxation: superannuation, insolvency and bankruptcy (usually where the Commissioner of Taxation is involved) and professional indemnity claims (commonly involving tax advice). He also has sound experience in commercial litigation, mostly in relation to contractual or tortious disputes in the state courts and VCAT.

At the Bar, Simon has acted for taxpayers and for the Australian Taxation Office in disputes ranging from small individual revenue matters to large corporate tax disputes. Simon is briefed to appear independently and together with Senior/Queen's Counsel.

Simon understands that although cases often contain many facts and large amounts of material, most turn on just a few key facts and issues. Simon excels in identifying and extracting the key issues and articulating these succinctly and persuasively to a court or tribunal.

Simon has a busy advisory practice and has provided legal opinions and comprehensive submissions since he came to the Bar. His experience in assessing how revenue authorities or a court or tribunal will view a particular transaction has been invaluable to his clients and is frequently called upon.

By request, Simon regularly provides well-received presentations and seminars to organisations such as Television Education Network, the Tax Institute, Leo Cussen Institute and Legalwise Seminars. He has published several articles in the Law Institute Journal and Taxation in Australia, and is the author of the tax chapter of de Groot’s Wills, Probate and Administration Practice (Victoria).